European Union
Anti-dumping duty
Authorised economic operators
Case law
Four freedoms and anti-discrimination
Generally
Common Agricultural Policy
Community Customs Code
Generally
Community traders, repayments of VAT
Community transport, place of supply of goods and services
Company's royalty income
Cross-border transfers and mergers
Customs territory
Derogations by member states
EC Dairy Herd Conversion Scheme
EC Sales List
EC Treaty
Emissions trading, charges for allocation
EU instruments
European Company
Exchange of information
Generally
Exchange of information between tax authorities in member states
Exemption from tax
Experts seconded to
Exports, reporting requirements
Foreign branch transfers, double taxation relief
Free movement of workers
Freedom of establishment
Generally
Freedom to provide services
Generally
Functioning
Human rights
Identification number
Import of goods into
Interest and royalty payments between associated companies, exemption from tax
25 per cent associates
Anti-avoidance provisions
Appeals
Beneficial entitlement
Cancellation of exemption notice
Certificate showing conditions satisfied
Conditions for
Conditions no longer satisfied
Definitions
Implementation of EU interest and royalties directive
Information to be provided in the certificate
Issue of exemption notices
Permanent establishment
Person making the payment
Power to amend references
Recovery of tax not deducted
Special relationship
Internal Community transit procedure
Intra-EU trade, customs controls
Legislation
Legislation on direct tax
Administration cooperation directive
Arbitration Convention
Free movement of capital
Freedom of establishment
Freedom to provide services
Generally
Interpretation of statutes
Mergers directive
Mutual assistance directive
Mutual assistance recovery directive
Parent/subsidiary directive
Royalties and interest directive
Ruding Committee
Savings income
Small and medium-sized enterprises, meaning
List of member states
List of new accessions
Member States
Another member state, meaning
Migrant workers
Movements of capital between member states
Persons entering UK from another member state, declaration of goods
Preferential trade arrangements
Generalised System of Preferences
Rates of contribution
Recovery of taxes, cross-border assistance
Registration in respect of intra-Community supplies/acquisitions
Savings income
Single payment scheme
Social security agreements
Structure
Subsistence allowances paid to experts seconded to European Commission
Tax authorities in, exchange of information
Taxation under laws of other member states
Territory
Transit of goods within
Travel expenses of Members of Parliament and other representatives
Value added tax